Functionality for processing of returns for AY 2007-08 to 2011-12 having refund claims which were not processed within the time allowed u/s 143(1) due to certain technical or other reasons.

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..... STRUCTION NO.142 DATED 9-12-2016 Consequent to CBDT Instruction No. 18/2013 dated 17-12-2013 , functionality for processing of returns for AY 2007-08 to 2011-12 having refund claims which were not processed within the time allowed u/s 143(1) due to certain technical or other reasons was made available to field formations vide AST Instruction No. 120. 2. Now, in exercise of the powe .....

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..... processing has got time barred by limitation of time. (v) The returns pertain to AY 2012-13 to 2014-15. 4. To process such cases, AO has to fetch the requisite return through the path AST-- Processing -- Returns . Thereafter, AO has to choose the functionality u/s 119(2) and has to select check box of 119(2)(a) and then enter requisite details. 5. The complete procedure is elab .....

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